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International Business and Accounting Research Journal

ibarj
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Published by Lembaga Pendidikan Profesional Cendekia Hotel and Business School

ISSN : 25500368 EISSN : 25490303 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

International Business and Accounting Research Journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers that explore current and new issues in International Finance. The editorial board particularly welcomes papers that foster dialogue, innovation, and intellectual risk-taking in financial studies, and shed light on the interaction between finance and broader societal concerns. Papers studying finance from a variety of methodological, disciplinary and paradigmatic perspectives will be considered for publication.

Arjuna Subject : -

Articles 47 Documents

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Adoption of International Financial Reporting Standards (IFRS) and Measurement of Reporting Quality: A Review of Methodologies Abdullahi, Aminu; Abubakar, Musa Yelwa
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This paper conceptually review the various models employed by previous studies in the measurement of reporting quality following the adoption of International Financial Reporting Standards (IFRS) around the world. In the review, attention is paid to the nature, appropriateness and limitations of each of the models identified. It was found that, the methodologies used in studying the relationship and impact of IFRS on reporting quality are classified into qualitative, quantitative and firm-specific attributes models on one hand, and direct and indirect models on the other hand. Finally, the study calls on researchers to be wary, by selecting appropriate method that commensurates with the objectives of their studies, and their ability to adequately mitigate the limitation of the model highlighted in the review.

The Main Directions of The Scientific Reform in Republic of Moldova Natalia, Percinshi; Aurelia, Turcan (Susu)
International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The article reflects the issues about reforming the Moldavian Science. The author reveals some priorities of the Strategy of Science Evolution Moldova - 2020, which is aimed at the efficient use of intellectual potential by stimulating innovation, human capital consolidation and attraction of young researchers to develop research capacity in high schools and universities.

How to implement successful e-Government: Case study of Sultanate of Oman Al Salmi, Muatasim; Mohtar, Shahimi; Hasnan, Norlena
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Every government is seeking to provide the best services to its country to achieve efficiency and accepted performance.Â This goal could be achieved by improving the service performance of the entire sectors in society.Â Revealing key questions of e-government implementation and planning factors that would affect the success of e-Government is the study priority goal.Â Hence, the purpose of this research is to investigate and explore the factors that drive the e-government implementation and adoption that would affect the government performance. Finally, a case study using a secondary data from UN data along with study outcomes with recommendations as guidance for e-government projects in Sultanate of Oman is illustrated.Â

Theoretical Issues of Legal Regulation of Municipal Solid Waste Handling Alua, Altynbekkyzy; Nurzhanovich, Bekezhanov Dauren
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The relevance of comparative analysis of legal regulation of environmental protection is due to several reasons. Firstly, it expands the boundaries of interpretation of legal norms and acts of environmental law. Secondly, it allows relying on experience in the latest achievements of legislative activity in developed countries. Thirdly, taking into consideration the legislative mistakes of other countries, it helps to avoid similar mistakes in the process of improving Kazakh legislation. And finally, it is the starting point for multilateral and bilateral cooperation in the field of environmental law.

The Impacts of Research and Development Expenses on Export and Economic Growth YÃ¼ksel, Serhat
International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this study is to identify the effects of research and development expenses on export and economic growth. Within this scope, annual data of 28 European Union member countries for the periods between 1996 and 2014 was taken into the consideration. Additionally, Dumitrescu Hurlin panel causality analysis was used in this study to achieve this objective. First of all, Im, Pesaran and Shin and Levin, Lin & Chu panel unit root tests were used to understand whether the variables are stationary or not. As a result of these tests, it was defined that the variable of economic growth is stationary whereas other two variables (export and R&D) are not. According to the results of Dumitrescu Hurlin causality analysis, it was determined that there is not a significant relationship between economic growth and R&D. On the other hand, it was concluded that there is a causality relationship from export to R&D expenses. This situation shows that EU member countries, which have higher export amount, give more importance to R&D in order to improve themselves.

Developing SWOT/ TOWS Strategic Matrix for E-Banking in Lebanon Jibai, Bilal; Alaaraj, Hassan; Issa, Abbas
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The banking sector of Lebanon has witnessed a significant shift in its performance and services provided over the past years in line with the global transformation in information technology. The diffusion of internet in most of financial sectors has driven the banking sector to adapt new technologies and deliver its services electronically through E-banking. This paper highlights the current state of e-banking in Lebanon and analyzes the secondary data of previous literature to develop a SWOT/ TOWS strategic matrix. Policy makers, Bankers and online banking users can benefit from this study for better understanding and application of e-banking in Lebanon. Future studies can extend the literature and show more evident and updated data in terms of strength, weakness, opportunities and threats facing the e-banking sector in Lebanon or compare it to other countries strategies.Â

The University Identity: Communication of Identity Themes BÃ¼k, Tuba Bozaykut; Duman, Åžirin Atakan-; PaÅŸamehmetoÄŸlu, AyÅŸÄ±n
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Â Earlier research has brought organizational identity to the fore as an institutional response to the developments in higher education field. Following literature, this study aims to examine the organizational identity of universities through an analysis of themes communicated at their websites. The study findings reveal that participant universities communicate five common identity themes institutionalized by higher education field. Among these themes, social values presented to the society for belongingness and capacity for enriching main university functions are found out to be most communicated themes. The findings also show that each university communicates distinct themes that still fall under these five common themes. Therefore, the study presents that distinct themes symbolizing the uniqueness claim of the university identity emerge within the pre-determined theme categories in the field.

Reflections on The Possibility of Using Statistical Analysis Science and Innovation in The Republic of Moldova Aurelia, Turcan (Susu)
International Business and Accounting Research Journal Vol 1, No 1 (2017): January 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The evaluation and comparability of statistics indicators of the Â Â science and innovationÂ on international background reflect country competitiveness and it position regarding field of science, innovation and distribution of new technologies. Better comprehensions of the factors that contribute at the success in these fields are helped by using proper indicators like instruments of identification of the best practice. But the system of indicators is developed only for the â€scienceâ€. The â€innovationâ€ in Moldova is not covered by statistical work and can only be assessed indirectly.Â

How to Manage The Liquidity and Fight The Firm Debt Hristozov, Yanko
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The liquidity is one of the most popular and used financial indicators for solvency at enterprises. The present study attempts to identify the key factors of managing the liquidity in enterprises, and the ability of influence by financial managers on them in order to provide "fresh" money. The problem with the liquidity provision has always stayed open for most economic subjects, especially during the financial and economic crises of the 21st Century.Â

Identifying Causality Relationship between Energy Consumption and Economic Growth in Developed Countries DinÃ§er, Hasan; YÃ¼ksel, Serhat; AdalÄ±, Zafer
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The main purpose of this study is to evaluate the causality relationship between energy consumption and economic growth for developed countries. Within this context, annual data of 22 developed countries was examined by using Dumitrescu Hurlin panel causality analysis. As a result, it was determined that that there is a bidirectional relationship between energy consumption and economic improvement for developed countries. This condition provides two different results. Firstly, energy consumption has an influence on economic development for these countries. While considering this result, it can be said that any limitation in energy consumption will restrict economic growth. Moreover, it was also concluded that level of economic growth is the main reason of energy consumption for developed countries. In other words, developed countries tend to have more energy consumption when their economies are growing.

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